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All Journal Global Academy of Business Studies Review of Multidisciplinary Academic and Practice Studies
Chara Pratami Tidespania Tubarad
Universitas Lampung, Bandar Lampung, Indonesia
Economics, Econometrics & Finance Other

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Carbon Emissions: A Bibliometric Analysis Using Biblioshiny Ani Pujiati; Yuliansyah Yuliansyah; Chara Pratami Tidespania Tubarad; Sudrajat Sudrajat
Review of Multidisciplinary Academic and Practice Studies Vol 3 No 2 (2026): August
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rmaps.v3i2.560

Abstract

Purpose: This study aims to analyze the development of research related to Environmental Management Accounting (EMA) and carbon emissions using a bibliometric approach. The main objective is to identify research trends, intellectual structure, and future research directions in this field. Methodology: The study employs a bibliometric analysis using Biblioshiny software. Data were retrieved from the Scopus database, consisting of 200 documents published between 2015 and 2025. The analysis includes publication trends, most productive authors, countries, institutions, journals, keyword co-occurrence, thematic mapping, and trendtopic analysis. Results: The findings indicate a significant increase inpublications related to EMA and carbon emissions, particularly after 2020, driven by growing global concerns about sustainability, climate change, and green accounting practices. Conclusion: The study concludes that research on EMA and carbon emissions is rapidly expanding and becoming more interdisciplinary, with increasing focus on sustainability-driven accounting practices. Limitations: This study is limited to Scopus-indexedpublications and may not capture relevant studies from other databases or grey literature sources. Contributions: This study contributes by providing acomprehensive overview of the intellectual structure of EMA and carbon emission research and offers insights into future research directions in sustainability accounting.
Earnings Management Indications in Late Financial Reporting: Evidence from Consumer Cyclicals Sector Companies on the Indonesia Stock Exchange Indri Erani; Tri Joko Prasetyo; Chara Pratami Tidespania Tubarad
Global Academy of Business Studies Vol. 2 No. 4 (2026): April
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i4.4166

Abstract

Purpose: This study aims to investigate whether earnings management, as measured by the Beneish M-Score, differs significantly between on-time and late-reporting consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX). Research Methodology: A quantitative comparative design was employed using 76 firm-year observations (38 on-time and 38 late reporters) from 2020 to 2024. Timeliness was classified based on the OJK regulatory deadline, and earnings management was measured using the eight-component Beneish M-score. The Mann-Whitney U test was used for hypothesis testing, and robustness was assessed via logarithmic data transformation. Results: Late reporters had significantly higher aggregate M-scores (p < 0.05), with 86.84% classified as likely manipulators, compared to 63.16% of on-time reporters. Descriptive trends showed higher DSRI, GMI, TATA, and LVGI in late reporters, although no significant differences were observed in the individual components. TATA became significant after logarithmic transformation, indicating its sensitivity to distributional adjustments. Conclusions: The findings suggest a strong association between delayed reporting and earnings-manipulation risk. Regulators, auditors, and investors should use the Beneish M-Score as an early warning indicator of potential earnings management in companies that report late. Limitations: The sample is limited to the consumer cyclicals sector, and the Beneish M-score captures only accrual-based earnings management. The binary classification of reporting timeliness may overlook the varying degrees of delay. Contributions: This study provides new empirical evidence on the relationship between financial reporting timeliness and earnings quality in Indonesia, offering insights for market practitioners and regulators.
Co-Authors Ani Pujiati Indri Erani Sudrajat Sudrajat Tri Joko Prasetyo Yuliansyah Yuliansyah